Using analytical procedures to evaluate the reasonableness of accounting estimates - from the auditors’ point of view

Abstract

This study aims to determine the extent to which analytical procedures contribute to assessing the reasonableness of accounting estimates from the auditors’ point of view. To achieve this, the descriptive approach was relied upon to present the theoretical framework for the study’s variables and prepare a questionnaire that was distributed to 45 individual auditors in south-eastern Algeria. 37 valid questionnaires were retrieved for the study, and using the statistical program SPSS version 26 and some methods used in statistical analysis such as the arithmetic mean and standard deviation, it was concluded that analytical procedures contribute significantly to assessing the reasonableness of accounting estimates. The study recommended requiring Algerian institutions to present their accounting estimates to auditors to assess their reasonableness